"New legislation, if passed, will isolate the USA from the Berne Convention,
FOR THE PROTECTION OF
LITERARY AND ARTISTIC WORKS (Paris Text 1971),
and make an impact on the livelihood of many creative people worldwide,
particularly photographers and illustrators." ~ Robert Genn Letters
Artists, learn more and Contact Your US Representative about this important issue!

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~ More Legislation Important to Artists: Fair Compensation For Donated Artwork ~

Fair Compensation For Donated Artwork

Under U.S. law, at present, an artist may only deduct the cost
of materials used in the creation of a donated piece of artwork.
This is unfair and not only hurts the artist, but non-profit organizations and fund
raising causes, as well as museums and institutions which seek quality artwork.

12/1/05 ~ I have been informed there is a bill just passed in the Senate that
would expand the deductible amount of donated artwork to its full value.
I understand that this bill will be hashed out in a House/Senate
committee that begins to meet soon.

Please contact your Senator / Representative on this issue expressing your support.
Say that you would like to see them support the Senate's version of the Tax Relief bbill,
especially the provision that gives an artist fair compensation for donated artwork.
Here are a few reasons that the Philadelphia/Tri State Artists Equity Association
believes that these are important bills which are very worthy of your consideration:

 Artists/Museum Partnership Act
In the Senate (S 2781 IS)

 Artist' Contribution to
American Heritage Act
In the House of Representatives (H.R. 3249)

1. The proposed Artists/Museum Partnership Act (or, if writing to the House -- Artist' Contribution to American Heritage Act) will encourage artists to donate their work and put a stop to the ever growing danger that city, regional, state and national museums and institutions will not be able to preserve the wonderful art heritage of this country.

2. Prior to 1969, artists received a tax deduction for the fair market value of their work when they donated a piece to a museum, institution or charity. In 1969, the Federal Tax Laws were changed to limit the deduction to the cost of materials to produce the work. This means that, today, an artist can deduct only the cost of paper, canvas, ink, paint, etc.

3. Many artists live on a shoestring and the reality of the 1969 legislation is that it allows the IRS a double hit on an artist's finances. Under these regulations the IRS will value an artist's estate based on the fair market value of his/her work, yet the IRS allows the artist to deduct only the cost of materials to produce the work when making a charitable contribution.

4. The 1969 legislation effectively shut down donations by artists to museums,
institutions and charities. The proposed Artists/Museum Partnership Act (or, of writing to the House -- Artist' Contribution to American Heritage Act) will allow institutions to build collections without having to rely on the generosity of artists, without relying on gifts from friends or collectors, and without exhausting their minimal acquisition budgets.

Here is an old copy of the Senate version of the bill:

IRS HAS PAINT-BY-NUMBERS APPROACH TO ART

The best thing that we can do now, is to write to our U.S. Senators and Representative.
Let them know that this legislation is important to you!

Here are links where you can find your contact information:

http://www.senate.gov/senators/senator_by_state.cfm

To contact your state representative, go to: http://www.house.gov/writerep/

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